PR.COMMISSIONER vs. SHRI M N JAHANATH

1/4 IN THE HIGH COURT OF KARNATAKA, BENGALURU

DATED THIS THE 21ST DAY OF JUNE 2018

PRESENT

THE HON’BLE DR.JUSTICE VINEET KOTHARI

AND

THE HON’BLE MRS.JUSTICE S.SUJATHA

I.T.A.No.122/2017 C/w I.T.A.No.121/2017 & I.T.A.No.123/2017

IN I.T.A.No.122/2017: BETWEEN : 1. Pr. COMMISSIONER OF INCOME TAX – [CENTRAL]

C.R. BUILDINGS, QUEENS ROAD

BANGALORE-560001.

CENTRAL CIRCLE 2[2]

C.R. BUILDINGS, QUEENS ROAD

BANGALORE-560001.

...APPELLANTS

(BY SRI SANMATHI.E.I., ADV.)

AND : SHRI M.N.JAHANATH No.108/1, 5TH CROSS 3RD MAIN, MLA LAYOUT BHOOPASANDRA BANGALORE. PAN: AFUPJ 4182M.

…RESPONDENT

(BY SRI ARAVIND.V CHAVAN, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER

Date of Judgment 21-06-2018, I.T.A.No.122/2017 & Connected Matters Pr. Commissioner of Income Tax – [Central] and Another Vs. Shri. M.N.Jahanath

2/4

DATED 07.10.2016 PASSED IN ITA NO.1650/BANG/2014, FOR THE ASSESSMENT YEAR 2009-10, PRAYING TO (i) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 07.10.2016 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN ITA No.1650/BANG/2014 FOR ASSESSMENT YEAR 2009-10, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

IN I.T.A.No.121/2017: BETWEEN : 1. Pr. COMMISSIONER OF INCOME TAX – [CENTRAL]

C.R. BUILDINGS, QUEENS ROAD

BANGALORE-560001.

CENTRAL CIRCLE 2[2]

C.R. BUILDINGS, QUEENS ROAD

BANGALORE-560001.

...APPELLANTS

(BY SRI SANMATHI.E.I., ADV.)

AND : SHRI M.N.JAHANATH No.108/1, 5TH CROSS 3RD MAIN, MLA LAYOUT BHOOPASANDRA BANGALORE.

…RESPONDENT

(BY SRI ARAVIND.V CHAVAN, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 07.10.2016 PASSED IN ITA NO.1649/BANG/2014, FOR THE ASSESSMENT YEAR 2008-09, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 07.10.2016 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN ITA

Date of Judgment 21-06-2018, I.T.A.No.122/2017 & Connected Matters Pr. Commissioner of Income Tax – [Central] and Another Vs. Shri. M.N.Jahanath

3/4

No.1649/BANG/2014 FOR ASSESSMENT YEAR 2008-09, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

IN I.T.A.No.123/2017: BETWEEN : 1. Pr. COMMISSIONER OF INCOME TAX – [CENTRAL]

C.R. BUILDINGS, QUEENS ROAD

BANGALORE-560001.

CENTRAL CIRCLE 2[2]

C.R. BUILDINGS, QUEENS ROAD

BANGALORE-560001.

...APPELLANTS

(BY SRI SANMATHI.E.I., ADV.)

AND : SHRI M.N.JAHANATH No.108/1, 5TH CROSS 3RD MAIN, MLA LAYOUT BHOOPASANDRA BANGALORE. PAN: AFUPJ 4182M.

…RESPONDENT

(BY SRI ARAVIND.V CHAVAN, ADV.)

THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 07.10.2016 PASSED IN ITA NO.1651/BANG/2014, FOR THE ASSESSMENT YEAR 2010-11, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON’BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLATE ORDER DATED 07.10.2016 PASSED BY THE ITAT, ‘B’ BENCH, BENGALURU, IN APPEAL PROCEEDINGS IN ITA No.1651/BANG/2014 FOR ASSESSMENT YEAR 2010-11, AS SOUGHT FOR IN THIS APPEAL; AND TO GRANT SUCH OTHER RELIEF AS DEEMED FIT, IN THE INTEREST OF JUSTICE.

THESE APPEALS COMING ON FOR ADMISSION, THIS DAY, Dr. VINEET KOTHARI, J., DELIVERED THE FOLLOWING:

Date of Judgment 21-06-2018, I.T.A.No.122/2017 & Connected Matters Pr. Commissioner of Income Tax – [Central] and Another Vs. Shri. M.N.Jahanath

4/4

J U D G M E N T

Mr. Sanmathi.E.I., Adv. for Appellants – Revenue. Mr. Aravind. V. Chavan, Adv. for Respondent – Assessee.

Learned Counsel for the Appellants-Revenue has filed a memo seeking leave of the Court to withdraw the appeals. He submits that substantial question of law does not arise in the present appeals.

Sd/- JUDGE

Sd/- JUDGE